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2026-10-09 Appearance & Answer.pdf

The Kroger Co Of Michigan Petitioner Vs. Township Of Commerce Respondent · 26-001670-TT

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

THE KROGER CO. OF MICHIGAN, 

 

 

Petitioner, 

 

v. 

 

CHARTER TOWNSHIP OF COMMERCE, 

 

 

Respondent. 

 

 

 

MTT Docket No. 26-001670 

Parcel No. 17-12-276-008 

 

 

 

 

MICHELLE M. SILVEY (P69494) 

ALEX MORSE 

CAMERON BECKNER 

DUCHARME, MCMILLEN & 

ASSOCIATES, INC. 

Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, Indiana 46240 

(317) 596-3260 

Msilvey@dmainc.com 

Amorse@dmainc.com 

Cbeckner@dmainc.com

G. HANS RENTROP (P65121) 

JOHN W. KUMMER (P79967) 

ADKISON, NEED, ALLEN, & 

RENTROP, PLLC 

Attorneys for Respondent 

39572 Woodward Avenue, Suite 222 

Bloomfield Hills, Michigan 48304 

(248) 540-7400 

Jkummer@anafirm.com 

 

 

 

APPEARANCE 

 

TO: 

CLERK OF THE COURT 

 

PLEASE ENTER the appearance of Adkison, Need, Allen, & Rentrop, PLLC for and on 

behalf of RESPONDENT CHARTER TOWNSHIP OF COMMERCE in the above-captioned 

matter. 

Respectfully submitted, 

ADKISON, NEED, ALLEN, & RENTROP, PLLC 

 

 

By: 

/s/ John W. Kummer 

 

John W. Kummer (P79967) 

Attorney for Respondent 

39572 Woodward Avenue, Suite 222 

Bloomfield Hills, Michigan 48304 

Dated: October 9, 2026 

(248) 540-7400

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

THE KROGER CO. OF MICHIGAN, 

 

 

Petitioner, 

 

v. 

 

CHARTER TOWNSHIP OF COMMERCE, 

 

 

Respondent. 

 

 

 

MTT Docket No. 26-001670 

Parcel No. 17-12-276-008 

 

 

 

 

MICHELLE M. SILVEY (P69494) 

ALEX MORSE 

CAMERON BECKNER 

DUCHARME, MCMILLEN & 

ASSOCIATES, INC. 

Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, Indiana 46240 

(317) 596-3260 

Msilvey@dmainc.com 

Amorse@dmainc.com 

Cbeckner@dmainc.com

G. HANS RENTROP (P65121) 

JOHN W. KUMMER (P79967) 

ADKISON, NEED, ALLEN, & 

RENTROP, PLLC 

Attorneys for Respondent 

39572 Woodward Avenue, Suite 222 

Bloomfield Hills, Michigan 48304 

(248) 540-7400 

Jkummer@anafirm.com 

 

 

 

ANSWER TO PETITION 

 

Now comes Respondent, Charter Township of Commerce, which is located in Oakland 

County, Michigan, by its attorneys, Adkison, Need, Allen, & Rentrop, PLLC, and for its Answer 

to Petition states as follows: 

1. 

Respondent admits the allegations contained in Paragraph 1. 

2. 

Respondent admits the allegations contained in Paragraph 2. 

3. 

Respondent admits the allegations contained in Paragraph 3. 

4. 

Respondent neither admits nor denies the allegations contained in Paragraph 4 for 

lack of sufficient information on which to form a belief and Petitioner is left to its proofs. 

5. 

Respondent admits the allegations contained in Paragraph 5. 

6. 

Respondent admits the allegations contained in Paragraph 6.

Page 3

The Kroger Co. of Michigan v. Charter Township of Commerce 

MTT Docket No. 26-001670 

Answer to Petition 

Page 2 

 

 

 

 

 

7. 

Respondent admits the allegations contained in Paragraph 7. 

8. 

Respondent admits the allegations contained in Paragraph 8. 

9. 

Respondent admits the allegations contained in Paragraph 9. 

10. 

Respondent neither admits nor denies the allegations contained in Paragraph 10 for 

lack of sufficient information on which to form a belief and Petitioner is left to its proofs. 

11. 

Respondent neither admits nor denies the allegations contained in Paragraph 11 for 

lack of sufficient information on which to form a belief and Petitioner is left to its proofs. 

12. 

Respondent admits the allegations contained in Paragraph 12. 

13. 

Respondent admits the allegations contained in Paragraph 13. 

14. 

Respondent denies the allegations contained in Paragraph 14 for the reason that said 

allegations are untrue. 

15. 

Respondent acknowledges the values in dispute contained in Paragraph 15, but 

denies the issues raised. 

16. 

Respondent denies the allegations contained in Paragraph 16 subparagraphs (a) 

through (d), for the reason that the same are untrue. The assessed, state equalized and/or taxable 

values do not exceed permitted amounts, do not exceed the percentage of true cash value permitted 

by law, were correctly determined and are based upon correction application of proper principles, 

and the values and Respondent's mode of assessment are non-discriminatory and constitutional. 

WHEREFORE, Respondent requests that the Tribunal affirm the assessments of the subject 

property, or increase same if the proofs submitted at trial warrant such action, and award Respondent 

its costs and fees incurred in defending this action.

Page 4

The Kroger Co. of Michigan v. Charter Township of Commerce 

MTT Docket No. 26-001670 

Answer to Petition 

Page 3 

 

 

 

 

 

Respectfully submitted, 

ADKISON, NEED, ALLEN, & RENTROP, PLLC 

 

 

By: 

/s/ John W. Kummer 

 

John W. Kummer (P79967) 

Attorney for Respondent 

39572 Woodward Avenue, Suite 222 

Bloomfield Hills, Michigan 48304 

Dated: October 9, 2026 

(248) 540-7400

 

AFFIRMATIVE DEFENSES 

Respondent asserts the following affirmative defenses in response to Petitioner’s Petition: 

1. 

Respondent will rely upon all affirmative defenses available pursuant to MCR 

2.111 and MCR 2.116. 

2. 

Petitioner fails to allege specific and sufficient facts to set forth a cause of action 

against Respondent and to support its claim for relief. 

3. 

The Tribunal is charged with finding a property’s true cash value to determine the 

property’s lawful assessment. Alhi Development Co v. Orion Twp, 110 Mich App 764, 767 (1981). 

4. 

Petitioner has the burden of establishing the property’s true cash value. See MCL 

205.737(3) and Kern v. Pontiac Twp, 93 Mich App 612 (1974). 

5. 

Petitioner has failed to allege specific and sufficient facts to establish fraud, error 

of law, discrimination, application of wrong principles, or illegality on the part of Respondent or 

its agents. 

6. 

Petitioner has failed to allege that the mode and method of assessing the subject 

property fails to conform to the mode and method applied in the case of all other properties in 

Respondent’s taxing unit for the year in question.

Page 5

The Kroger Co. of Michigan v. Charter Township of Commerce 

MTT Docket No. 26-001670 

Answer to Petition 

Page 4 

 

 

 

 

 

7. 

Petitioner has failed to show that any factor other than fifty percent (50%) was 

applied to the true cash value of Petitioner’s property and fails to allege specific and sufficient 

facts to support its allegations that the property’s taxable value is improper. 

8. 

Petitioner asks the Tribunal to grant it preference by application of a self-chosen 

method of assessment contrary to the intent, purpose and law of this State. 

9. 

Petitioner asks the Tribunal to grant it an illegal preference by application of a 

method of assessment different from that employed in the assessment of other properties in 

Respondent’s taxing unit. 

WHEREFORE, Respondent denies that Petitioner is entitled to the relief it seeks and 

respectfully requests that the Respondent’s assessment and taxable value of the subject property be 

affirmed or increased and that Petitioner’s Petition be dismissed with prejudice and that Respondent 

be granted costs and attorney fees so wrongly sustained. 

 

Respectfully submitted, 

ADKISON, NEED, ALLEN, & RENTROP, PLLC 

 

 

By: 

/s/ John W. Kummer 

 

John W. Kummer (P79967) 

Attorney for Respondent 

39572 Woodward Avenue, Suite 222 

Bloomfield Hills, Michigan 48304 

Dated: October 9, 2026 

(248) 540-7400

Page 6

m:\ctc\tribunal\kroger co. of michigan\26-001670\plead\2026-10-09 appearance & answer.docx 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

THE KROGER CO. OF MICHIGAN, 

 

 

Petitioner, 

 

v. 

 

CHARTER TOWNSHIP OF COMMERCE, 

 

 

Respondent. 

 

 

 

MTT Docket No. 26-001670 

Parcel No. 17-12-276-008 

 

 

 

 

MICHELLE M. SILVEY (P69494) 

ALEX MORSE 

CAMERON BECKNER 

DUCHARME, MCMILLEN & 

ASSOCIATES, INC. 

Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, Indiana 46240 

(317) 596-3260 

Msilvey@dmainc.com 

Amorse@dmainc.com 

Cbeckner@dmainc.com

G. HANS RENTROP (P65121) 

JOHN W. KUMMER (P79967) 

ADKISON, NEED, ALLEN, & 

RENTROP, PLLC 

Attorneys for Respondent 

39572 Woodward Avenue, Suite 222 

Bloomfield Hills, Michigan 48304 

(248) 540-7400 

Jkummer@anafirm.com 

 

 

 

PROOF OF SERVICE 

 

On the 9th day of October, 2026, I served a copy of Respondent’s Appearance, Answer to 

Petition, Affirmative Defenses, and this Proof of Service, via electronic mail to Michelle M. Silvey, 

Esq., at msilvey@dmainc.com , and also by first-class mail with postage fully prepaid thereon, 

depositing said envelope in a United States governmental mailbox in Bloomfield Hills, Michigan, 

addressed to: 

Michelle M. Silvey, Esq. 

DuCharme, McMillen & Associates, Inc. 

9229 Delegates Row, Suite 375 

Indianapolis, Indiana 46240 

 

I declare the above statements are true to the best of my knowledge, information and belief. 

/s/ Corrie Ragalyi 

 

Corrie Ragalyi

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